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论文编号：	13307
作者编号：	2320190527
上传时间：	2022/6/10 17:37:12
中文题目：	U通信公司采购专项审计研究
英文题目：	Research on Special Procurement Auditing of U Communication Company
指导老师：	梅丹
中文关键字：	采购业务审计；内部审计；风险评估
英文关键字：	Procurement auditing; Internal audit; Risk Assessment
中文摘要：	摘 要 进入“十四五”时期以来，中国逐渐步入经济发展新阶段，在开放创新共享的经济发展新格局指引下，越来越强调实现经济的高质量快速发展。国家积极部署网络强国战略、全面蓬勃发展数字经济社会，要求企业提高数字化智能化管理水平。通信行业在新时期属于新基建的一部分，与社会各行各业的发展运营息息相关。通信行业国有企业的供应链涵盖范围广、涉及企业数量众多，从通信设备生产商到通信运营商，从系统集成等行业业务服务提供商到互联网业务需求者，从个人客户、家庭客户、公司客户、政府客户等各环节都涉及到采购活动，采购活动伴随着整个经济业务实现的全过程。近年来国家层面对于内部审计及管理监督的重视程度愈加提升。国资委要求中央企业在内部审计工作开展过程中，重点强调突出关键环节，强化对重点领域的监督力度突出重大风险防控审计，规范开展对包括物资采购在内的重点环节、重要事项的专项内控审计，促进提升优化内控体系。 U公司为我国某大型国有通信集团的直属单位。本文以U通信公司2021年采购专项审计为研究对象，综合利用文献梳理法、案例分析法等方式展开深入研究，尝试通过理论联系实际，梳理该专项审计的审计背景、审计过程、审计结果等，对该项目在审计方案设计执行、审计项目过程管控效率效果以及审计成果运用转化等方面存在的问题进行分析，并针对问题结合内部审计相关理论以及企业管理相关理论，提出优化提升建议。 本文不仅局限于U公司2021年采购专项内部审计项目本身，研究该类审计项目如何做得更深入；也以此为案例探究如何从项目全过程风险控制、项目管理、沟通效率、发挥内部审计咨询服务职能等方面提升U公司内部审计项目质量、优化内部审计工作管理，以期更好地发挥U公司内部审计价值。
英文摘要：	Abstract With entering the "14th five year plan" period, China is gradually entering a new stage of development. Under the new development pattern, our state emphasizes high-quality development, and deploys the network power strategy, the digital economy, and requires to improve the digital and intelligent level of social governance. The communication industry is a part of the new infrastructure in the new era, which is closely related to the development and operation of all walks of life. The supply chain of state-owned enterprises in the communication industry involves a wide range and many enterprises, ranging from communication equipment manufacturers to communication operators, from business service providers such as system integration to Internet business providers, and from individual customers, family customers, enterprise customers, government customers and other links. Procurement activities are accompanied by the whole process of the realization of the whole economic business. In recent years, the national level has paid more and more attention to internal audit and management supervision. SASAC requires central enterprises to highlight key links, strengthen supervision over key areas, highlight major risk prevention and control audit, standardize special internal control audit on key links and important matters including material procurement, and effectively promote the effectiveness of the internal control system. U company is directly subordinate to a large state-owned communication group in China. This thesis takes the special procurement audit of U company in 2021 as the research object, comprehensively uses the literature combing method and case analysis method to carry out in-depth research, tries to combine theory with practice, sort out the audit background, audit process and audit results of the special audit, and analyze the problems existing in the design and implementation of the audit scheme, the management and control efficiency of the audit project process and the application and transformation of audit results, In view of the problems, combined with the relevant theories of internal audit and enterprise management, thisthesis puts forward optimization and improvement suggestions. This thesis is not limited to the 2021 procurement special internal audit project of U company, and studies how to do this kind of audit project more deeply; It also takes this as a case to explore how to improve the quality of internal audit projects of U company, optimize the management of internal audit, try to explore how to expand the function of internal audit consulting service, and how to give better play to the value of internal audit of U company.
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